Director-General of Internal Audit Service


Manfred Kraff was born in Saarburg (Germany) in 1959. He graduated in ‘Public Administration’ and ‘Economic Sciences’ and completed his PhD in Economics at the University of Freiburg.

His professional career started in 1981 as an official of the German administration. From 1983 to 1988 Dr Kraff was an official of the European Commission and worked particularly as an Assistant to the Director of the Directorate ‘Employment’ in DG ‘Employment, Industrial Relations and Social Affairs’.

In 1988 he joined the European Court of Auditors, initially as an Assistant and later as a Principal Administrator in a variety of domains. From 1990 to 1994 he held the position of the second Attaché in the Cabinet of Prof. Friedmann, German Member of the European Court of Auditors.

In 2003 he was nominated Head of the Division ‘Coordination of the Statement of Assurance (DAS)’, and in 2008 he took over the position as Director of the Directorate ‘Audit and Audit Supervision - Financial and Compliance audit’. In 2012 Dr Kraff returned to the European Commission as Deputy Director-General of DG Budget and Accounting Officer of the Commission. In 2017 he was nominated Director-General of the Internal Audit Service of the European Commission.

In addition, from 2007 to 2012, he was a member of the sub-committee on Compliance Audit of the International Organisation of Supreme Audit Institutions and, since 2013, he collaborates with the International Public-Sector Accounting Standards Board (IPSASB), first as an observer and, since 2016, as a member in the Consultative Advisory Group.

Besides his professional career Dr Kraff has been a lecturer at the University of Trier and author of several publications in the domains of public finance and audit.


 11:15 - 12:05 (05/10/2018)

 ROOM N106

(ROOM N106) C.S 6.2. Providing reassurance through overall Audit opinions

Why attend this session? Internal Auditors are increasingly being challenged by their organisations' stakeholders (Audit Committees, Senior Management, other Stakeholders) to move beyond compliance and to add greater value by providing sound insight and giving their professional viewpoint on areas of governance, risk management and internal control processes. The Internal Auditor may use the overall opinion to summarise and emphasize his/her work in these areas. In addition, the overall opinions allow Internal auditors to maintain a higher level of visibility, of staying more relevant to the business and earning a seat at the top table! What will I learn? Participants in this concurrent session will learn about this assurance tool and may then themselves consider planning such an undertaking! The following questions, among others, will be addressed during this interactive session by the Internal Auditor of the European Commission. 1. What is an Overall Opinion? • Briefly, an Overall Opinion is an assurance or opinion at a broad level for the organization as a whole (macro-level opinion) or on individual components of the organization’s operations (micro-level opinion). • The IIA Standard 2450 on Overall Opinions was approved because of the recognition of the growing interest in such Opinions given by internal auditors across the world. 2. What is the Internal Auditor of the EU Commission's Overall Opinion? • It is presented annually as of 2011. It focuses on the state of the European Commission's financial management and is based notably on work conducted over a period of 3 years by the Internal Audit Service (IAS) and takes into account the reports by the EU's Supreme Audit Institution (EU SAI) – the European Court of Auditors. 3. What's the added value of an Overall Opinion? How does it help the European Commission? 4. What burden is imposed? On Internal audit services? On Auditees? 5. What's the difference between the Overall Opinion and all the other reports produced every year? 6. What comparisons can be made with the audit opinion of an external auditor and, notably, in the public sector, that of a Supreme Audit Institution (SAI)?







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